In constructing a building, and in particular a house, a relatively thin panel board is commonly used to cover the structural framework of exterior walls. The board is typically fabricated from a low-cost, lightweight material having enhanced insulating properties, such as for example extruded or expanded polystyrene, polyisocyanurate or polyurethane foam. Usually, the boards are sized for use in conjunction with conventional frame sections (that is, frames with wooden studs on 16 inch (40.64 cm) or 24 inch (60.96 cm) centers). The boards may also have varying thicknesses and compositions, depending on, among other considerations, the desired resistance to heat flow.
In some applications an air and water or moisture barrier is provided between the interior and the exterior of the building. This air and moisture barrier may be achieved using a layer of a plastic sheet known as a water resistive barrier in conjunction with the boards. The air and moisture barrier may also be achieved by taping the joints where the boards abut one another.